Kan. Admin. Regs. § 110-18-4

Current through Register Vol. 43, No. 49, December 5, 2024

Section 110-18-4 - Annual compliance and audit

In order to be eligible for annual installments of tax benefits awarded under the act, each taxpayer shall provide the secretary with all documentation necessary for the secretary to determine whether the taxpayer is in compliance with the agreement as required by K.S.A. 79-32,234, and amendments thereto, and any other requirements under the act. This documentation shall include the following:

(a) Records documenting the operation of the new or expanded biomass-to-energy plant, including production records and any related documentation from which the secretary can determine whether the new or expanded biomass-to-energy plant is in operation; and

(b) one copy of each pertinent federal tax return, state tax return, tax schedule, and any related documentation pertaining to the operation of any facility for which tax benefits are sought pursuant to the act.

Kan. Admin. Regs. § 110-18-4

Authorized by and implementing K.S.A. 2006 Supp. 79-32,234, as amended by L. 2007, ch. 113, sec. 28; effective, T-110-10-10-07, Oct. 10, 2007; effective Dec. 21, 2007.